Search Legislation

Landfill Disposals Tax (Wales) Act 2017

Status:

This is the original version (as it was originally enacted). This item of legislation is currently only available in its original format.

CHAPTER 3EXEMPT DISPOSALS

9Exemptions: general

(1)This Chapter provides exemption from tax for certain disposals of material which would otherwise be treated as taxable disposals.

(2)A disposal of material that is exempt from tax is not a taxable disposal.

(3)In this Chapter, references to a disposal of material include the carrying out of a specified landfill site activity in relation to material.

10Multiple disposals of material at same site

A disposal of material is exempt from tax to the extent that—

(a)it is a disposal of material which has already been included in a taxable disposal—

(i)which was made at an authorised landfill site, and

(ii)in respect of which tax was chargeable, and

(b)it is made at the same authorised landfill site as that taxable disposal.

11Pet cemeteries

(1)A disposal of material is exempt from tax if—

(a)it is a disposal of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained), and

(b)it is made at an authorised landfill site which meets the condition in subsection (2).

(2)The condition is that no landfill disposals were made at the site during the relevant period other than disposals of material consisting entirely of the remains of dead pets (and any container or material in which the remains are contained).

(3)The relevant period is the period which—

(a)begins with the day on which this section comes into force, or on which the site becomes an authorised landfill site, whichever is later, and

(b)ends immediately before the disposal mentioned in subsection (1).

12Power to modify exemptions

(1)Regulations may—

(a)create an additional exemption from tax,

(b)modify an existing exemption, or

(c)remove an exemption.

(2)The regulations may provide for an exemption to apply subject to conditions (for example, a condition requiring WRA to be notified before a disposal is made).

(3)The regulations may amend any enactment relating to the tax.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area. The revised version is currently only available in English.

Original (As Enacted or Made) - English:The original English language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Original (As Enacted or Made) - Welsh:The original Welsh language version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources